3. An information request made by the relevant authority to a relevant Northern Ireland Department or the Commissioners under section 22(1)(b) or (c) of the Act may include, in relation to a relevant individual, a request for the disclosure of any of the following information about that individual—
(a)for the relevant year and for each of the two tax years that precede the relevant year, the amount of any of the following types of income charged to income tax—
(i)employment income under Part 2 of the 2003 Act;
(ii)pension income under Part 9 of the 2003 Act;
(iii)social security income under Part 10 of the 2003 Act; and
(iv)any income under the Income Tax (Trading and Other Income) Act 2005(1); and
(b)for the relevant year and for each of the two tax years that precede the relevant year, the amount of any chargeable gains charged to capital gains tax under the Taxation of Chargeable Gains Act 1992(2).
4. An information request made by the relevant authority to a relevant Northern Ireland Department or the Commissioners under section 22(1)(b) or (c) of the Act may include, in relation to a relevant individual, a request for the disclosure of information relating to—
(a)whether the individual is, or has at some point during the relevant year or the two tax years that precede the relevant year been, a director of a company and, if so, the name of that company; and
(b)whether the individual is, or has at some point during the relevant year or the two tax years that precede the relevant year been, one of two or more persons carrying on a trade, profession or business in partnership and, if so, the name of that partnership.